Tax agent deduction 311 what is it?

The essence of deductions

A tax deduction is a legally established amount by which the tax paid to the state by individuals can be reduced. That is, of the 13% that goes from your income to the budget, part of the funds will not be withheld or it will be returned if the tax has already been paid.

In the Tax legislation of the Russian Federation there are different types of deductions - standard, property, investment and social. Deduction codes 311 and 312 refer to property deductions.

To let your employer know that you are claiming a tax deduction, contact the Internal Revenue Service to confirm your eligibility. In response to the request, the tax office will issue a notice that must be provided to the employer. Further control over the correct filling of the fields of income declarations is carried out by the company's accounting department.

If your tax return is prepared by your employer, but you have doubts about anything, you can ask the accounting department for a copy of the 2-NDFL certificate. And see if all deductions are reflected correctly. If you're filing your own income tax return, it's even more important to know how to fill out the different fields on the form so you don't overpay the government.

The amount of the deduction and the amount of money returned by the state are not the same thing. The deduction amount is the amount of money by which income is allowed to be reduced when purchasing property. And the returned tax is only 13% of the deduction. In this case, one employee will be able to receive 13% of the maximum amount of 2 million rubles . But you won’t get all the 2 million rubles you spent. from the budget, but only 260 thousand rubles. And even if 3 or 5 million rubles are spent, more than 260 thousand rubles, you still will not be compensated.

How to return up to 1,300,000 rubles. →

However, if the purchased housing cost 1.5 million rubles, then you can purchase a second one or a plot of land for an amount exceeding 0.5 million rubles. and collect the remainder of the deduction. But this applies only to those who did not exercise the right to deduct earlier, before 2014.

It is important to know that the deduction is given only once; it is impossible to use the benefit again. The declaration cannot be submitted in the year in which the property was purchased, but only the next year or even later.

Fill out 3 personal income taxes to receive a property deduction

You issue an invoice to yourself on behalf of a foreigner no later than 5 calendar days from the date of transfer to the foreigner of an advance or money in payment for goods already delivered (work performed, services provided). This means that if you received goods (work was performed for you, services were provided to you ), but you haven’t paid for them yet, then you don’t need to create an invoice. If you purchase goods (work, services) that are not subject to VAT under Article 149 of the Tax Code of the Russian Federation, then you don’t have to create an invoice. But since the tax base for VAT and the amount of tax transferred to the budget, you consider in rubles; it is more convenient to fill out the invoice directly in rubles. Since you will not transfer the invoice to a foreigner, it can be issued in one copy.

Previously there were three codes: 1 - tax residents; 2 - non-residents; 3 - highly qualified specialists. The deadline for submitting information on the income of individuals for 2012 has expired.

Every year, tax agents submit information about the income of individuals to the tax authorities. This procedure is regulated by the following documents: According to the Recommendations, certificates in form 2-NDFL “Certificate of income of an individual for the year 20__” are submitted by tax agents for each individual who received income from this tax agent. This means that if the employee was not paid any income for the tax period - a calendar year, then there is no need to submit information about him; tax agents do not submit zero certificates in Form 2-NDFL.

Question: Is it possible to submit updated certificates using Form 2-NDFL? The adjustment may be caused by clarification of both the amount of income and the amount of personal income tax. As stated in the Recommendations, information about the income of an individual for whom the tax agent recalculated personal income tax for previous tax periods in connection with the clarification of his tax obligations is issued in the form of a new certificate according to Form 2-NDFL.

Thus, an updated certificate in form 2-NDFL is submitted in the event of a change in the amount of personal income tax for the tax period. Question: Is there a deadline for submitting an updated certificate in form 2-NDFL? The deadline for submitting a new (updated) certificate in form 2-NDFL is not established by the Tax Code RF, neither the Recommendations, nor the Procedure for Presentation.

Accordingly, if the initial certificate in form 2-NDFL is submitted within the prescribed period, an updated certificate can be submitted at any time, there is no responsibility for missing deadlines. Question: If it is necessary to clarify the tax obligations for personal income tax for individual employees, is it necessary to submit updated information for all employees organization (individual entrepreneur)?

The Recommendations do not provide for reflection of the fact of personal income tax return by the tax agent to the taxpayer in certificates issued for other taxpayers. income was paid, from which the tax agent withheld personal income tax and submitted information to the tax authority at the place of his registration. How to submit an updated certificate in form 2-NDFL in this case? Under such conditions, information on the income of individuals previously submitted by a tax agent to the tax authority is subject to cancellation (Letter of the Federal Tax Service of Russia dated No. ED-4-3/1224). To make a decision on cancellation previously submitted information on the income of individuals, the tax agent should contact the tax authority at the place of his registration in writing.

The following information must be indicated in the application: Question: In 2011, an organization entered into a contract for work with an individual who is not an individual entrepreneur. When paying remuneration, the tax agent, the organization, withheld personal income tax. the tax agent indicated income code 2000 instead of 2010 (code 2000 - remuneration received by the taxpayer for performing labor or other duties; salary and other taxable payments to military personnel and equivalent categories of individuals (except for payments under civil contracts); code 2010 - payments under civil contracts (with the exception of royalties). Is it necessary to submit an updated 2-NDFL certificate in this case?

Is it necessary to submit an updated 2-NDFL certificate in this case? An updated 2-NDFL certificate is submitted if the tax agent recalculated personal income tax to an individual for previous tax periods in connection with the clarification of his tax obligations (see In this case, tax The obligations of an individual do not change; accordingly, the tax agent has no obligation to submit an updated certificate in Form 2-NDFL. But the tax agent has the right to submit an updated version of the certificate.

Question: The organization submitted information on income within the prescribed period. Then a recalculation and return of personal income tax for the past period was made to one of the employees.

The updated certificate in form 2-NDFL was not submitted to the tax authority. 126 of the Tax Code of the Russian Federation, failure by a tax agent to submit documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees within the prescribed period, if such an act does not contain signs of tax offenses provided for in Art. 119 and 129.4 of the Tax Code of the Russian Federation, entails a fine of 200 rubles. In this case, the tax agent provided information on income in accordance with Art. The current legislation does not establish deadlines for submitting updated 2-NDFL certificates, so liability for their violation also does not apply. What liability does the tax agent face in this case? Question: The organization provided information on employee income within the prescribed period.

Errors in deduction codes in 2-NDFL may result in a fine. Deduction code 311 in personal income tax certificate 2 indicates a property deduction. The article contains a decoding of deduction code 311 and personal income tax reporting for free download.

Attention! The following documents will help you fill out information about your income correctly and report it to the tax authorities. Download for free:

The BukhSoft program will prepare 2-NDFL certificates for submission to the tax office, taking into account all changes in legislation on an up-to-date form. The form will be tested by all Federal Tax Service verification programs. Try it for free:

A personal income tax deduction is the amount by which an individual who is a tax resident of the Russian Federation can reduce his income, taxed at a rate of 13%. The deductions established by the Tax Code include standard, professional, property, social, and investment.

Who will need code 311

Income for individuals comes in different forms—monetary and non-monetary. In addition, these may be payments from an employer, entrepreneurs, self-employed people, other companies or individuals engaged in private practice:

receipt of money or property as payment for labor;
receipt of funds as payment under civil contracts for the performance of work or services;
crediting or settlement from the provision of licensed services to intellectual property owners;
crediting funds for the sale of intellectual property or settlement with the copyright holder;
other income.

If, when filing 2-NDFL, the employer makes an error or inaccuracy in the coding, the tax authority will fine it. To avoid a fine, you can submit corrected returns yourself, before the tax authority identifies the error, or avoid inaccuracies when filing your return.

Instructions for filling out a declaration for personal income tax refund for an apartment

Individuals who want to reduce their tax base due to spending money on purchasing an apartment can print out the 3-NDFL declaration, enter the required information into it, send it for verification and soon receive a deduction. However, the document form must be used in a strictly defined form (put into effect on December 24, 2014 using order number MMV-7-11/671).

Attention! Before you start processing 3-NDFL for personal income tax reimbursement for an apartment, we advise you to read article number 220 of the Tax Code of Russia, which will help the taxpayer make sure that he can actually receive property compensation by law, or, on the contrary, understand that he has this right he is not there.

25 Jan 2021 etolaw 266

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What type of deduction is coded under number 311

Property tax deductions are included in reports 2 and 3-NDFL. They come in two encodings:

311 - money that the taxpayer spent on construction on his own, or on the purchase of a new house, apartment, share in property, land plot for individual development;
312 - expenses that were spent on repaying targeted loans, interest or refinancing loans spent on the development or purchase of the same property as in code 311.

The following can exercise the right to tax deductions using codings 311 and 312:

tax residents of the Russian Federation, that is, citizens who were in the territory of the Russian Federation for 183 days or longer during the last 12 months before filing the declaration;
buyers who can document the transaction and ownership;
individuals who have never previously exercised the right to this tax deduction, if their right has been wasted, then the deduction can be issued to their legal spouse;
individuals who received official income in the specified period and had a tax of 13% withheld from them;
those citizens whose loan and purchase transaction was concluded with a non-dependent person;
buyers, if the transaction was concluded for the purchase of real estate in the Russian Federation;
individuals who paid the costs of the transaction from their own savings or through borrowed funds.

A more detailed description of codes 311 and 312 can be found in the Tax Code of the Russian Federation in Article 220, paragraph 1, subparagraphs 3 and 4.

Tax refund through accounting

An officially employed taxpayer has the right to return personal income tax monthly through a tax agent. To do this, you need to write an application to the Federal Tax Service confirming the property deduction. This document is issued for a period of one year.

It’s not cheap to build or buy your own home now. Therefore, it is difficult to select the entire amount to be returned for the reporting year. After the expiration of the one-year period, a new confirmation must be obtained. This means that individuals must annually submit a 3-NDFL declaration, where they enter the code - 311 and record the amounts from which an income tax refund has already been received.

Applied tax refunds are reflected in the organization’s reporting documentation - certificate 2-NDFL. Here they are coded 311. The code is intended to reflect the amounts spent on the construction or purchase of their own housing. In accordance with them, personal income tax is redistributed.

The code is entered in reference documents when receiving a monthly property deduction based on confirmation received from the Federal Tax Service. This means that cash in the amount of 13% of earnings will be returned to the taxpayer every month throughout the year. To receive confirmation for the next year, submit a tax return completed in accordance with the issued 2-NDFL certificate.

As mentioned above, code 311 is used by enterprise accounting departments to encrypt tax deductions received by an employee in the reporting year. It is placed in the fourth section of the document. And next to it is indicated the remaining amount from which a tax refund can be made.

Below is the information about the paper issued by the tax office confirming the right to deduct property. The serial number, date of receipt of the document and individual Federal Tax Service code are indicated here.

It is worth noting that to receive funds using code 311, your annual earnings should not exceed 280 thousand rubles. Above this amount, no income tax refund is possible.

How else can you use the deduction?

When calculating the deduction, state support funds are not taken into account. For example, maternity capital, military mortgage or housing certificates from the regional administration. Such government assistance is not reflected in the tax base. And funds spent on home decoration can be included in the limit amount up to 2 million rubles. But for this, certain nuances must be observed:

if the housing was purchased from the developer, and the text of the purchase and sale agreement indicates that unfinished living space has been sold;
The text of the purchase agreement states that the living space being sold is sold without finishing.

If the text of the contract specifies that the apartment has no repairs, not finishing, then the deduction may be denied. For the tax service, repair and decoration are not synonymous. Therefore, it is important to comply with this wording.

The buyer of an apartment can include the following finishing costs in the property deduction:

materials for repairs;
payment for the work of the construction team;
payment for drawing up estimates and design of finishing works.

There is no clear list in the legislation, but the expenses incurred must be appropriate in meaning. Costs that are not directly related to finishing work may not be included in the property deduction amount. Expenses will be approved for:

installation and dismantling of windows and doors;
installation of flooring, tiles, kitchens, ceilings, bathrooms;
painting or wallpapering walls and ceilings;
laying communication systems - water supply, heating systems, electrical wiring.

To confirm expenses, checks, acts, receipts, payment orders are suitable, which clearly indicate what the payment was made for. You can include materials in expenses, even if you carried out all the repair and installation work yourself. You can specify any materials - doors, windows, primer, wallpaper. But a drill, an air conditioner or the price of a kitchen set cannot be included in the deduction.

You can include the amount of finishing not in the deduction for the decoration of the apartment, but in another period. If this year the accrued tax amount is less than the deduction, then the balance can be carried over to the next year and so on until the entire allowable amount is returned.

Tax deduction codes for personal income tax - table for 2020-2020

These deduction codes, which give the employee the right to a personal deduction either due to special merits or because he has children, are most often included in the 2-NDFL certificate. In the new table, those that have been used since 2012 are kept unchanged. They are divided into the following groups:

standard deductions under Art. 218 Tax Code of the Russian Federation - codes 104, 105,126–149;
reducing the base according to Art. 214.1 Tax Code of the Russian Federation - codes 201–203, 205–210;
reducing the base according to Art. 214.3 Tax Code of the Russian Federation - codes 211, 213;
reducing the base according to Art. 214.4 Tax Code of the Russian Federation - codes 215–220; 222–241;
reducing the base according to Art. 214.9 Tax Code of the Russian Federation - codes 250–252;
property deductions under Art. 220 Tax Code of the Russian Federation - codes 311, 312;
social according to clause 2 p. 1 art. 219 Tax Code of the Russian Federation - codes 320, 321;
social according to clause 3 p. 1 art. 219 Tax Code of the Russian Federation - codes 324–326;
social according to clause 4 paragraphs 1 art. 219 Tax Code of the Russian Federation - code 327;
social according to clause 5 p. 1 art. 219 Tax Code of the Russian Federation - codes 328;
professional deductions under Art. 221 Tax Code of the Russian Federation - codes 403–405;
deductions for non-taxable income under Art. 217 Tax Code of the Russian Federation - codes 501–510;
reducing the base according to Art. 214 Tax Code of the Russian Federation - code 601;
investment deductions under Art. 219.1 Tax Code of the Russian Federation - code 618;
other deductions - code 620.

We recommend reading: How to submit an Interim Declaration for 2020 3 Personal Income Tax

Who will not receive the right to deduction using code 311

The IRS will not approve a property deduction under code 311 if you:

are not considered a tax resident of Russia;
you buy living space or land for development outside the territory of the Russian Federation;
you cannot confirm the purchase and sale of the property;
have already used their right to 2 million rubles and received a deduction earlier;
purchased property from a relative;
received housing as an inheritance or gift;
did not receive income or wages from which 13% income tax would be withheld;
did not carry out settlement of the transaction and are not the owner of the object or the legal spouse of the buyer.

Deduction from the Tax Agent in the Reporting Year Code 311 B 3 Personal Income Tax What to Write

Document type. What type of tax returns does the document being filled out belong to? In order to apply for a deduction, you must indicate personal income tax-3.
Number of the tax office located at the tax agent’s place of residence or in the nearest locality.

In addition to the fact that you can choose any of the methods described above for obtaining this preference, you can combine them. Let's figure out what code 311 in the personal income tax certificate 3 means. Since 3rd personal income tax is filled out based on the data specified in 2nd personal income tax, all information is transferred.

Example of calculation using deduction code 311

The employee is a tax resident of the Russian Federation, lives in Kaluga and receives a salary of 60 thousand rubles. In 2021, he purchased housing for 1.3 million rubles. The housing has been renovated:

cost of purchased materials - 100 thousand rubles;
the work of a team of construction workers - 200 thousand rubles.

A loan was issued for the purchase of a home. For the use of borrowed funds in 2021, the bank paid 100,000 rubles in interest. An employee will be able to claim a property deduction in the amount of 1.7 million rubles:

1.6 million rubles. (1.3 million + 100 thousand + 200 thousand) - expenses for purchasing an apartment, materials and finishing.
100 thousand rubles. - interest paid.

An employee will have the right to reduce the tax base if he contacts his employer or directly to the tax authority. The total amount from which the calculation will take place is 1.7 million rubles. That is, the amount of the deduction reaches 221 thousand rubles, which is 1.7 million * 13%. Of which 208 thousand rubles. deduction for the purchase of living space and 13 thousand rubles. on interest paid.

It's important to note that mortgage interest does not carry over to other properties, unlike the rest of the unused deduction on the home itself. In this example, the citizen has 39 thousand rubles left, which he can claim when purchasing other suitable property.

The employee will not be able to select the entire deduction in one year with a salary of 60 thousand rubles, then the remaining portion will be transferred to the next year. The government will not withhold tax until the full amount of the deduction has been used. If income remains the same, then the 13% tax will not be levied for 2 years and 4 months:

60,000 * 13% = 7,800 - monthly income tax;
221,000/7,800 = 28.3 months - 2 years and 4.3 months.

Then the employee’s income tax withholding will resume. But only on the condition that he does not exercise his right to the remaining 39 thousand deductions.

Deadlines for receiving a deduction

There are two possible deadlines for receiving any deduction.

After the expiration of the year at which time the citizen became entitled to receive.
Until the end of the year at which the right to receive arose.

In the first case, the applicant will have to do the following:

issue a certificate of income for the year. It is drawn up in form 2-NDFL from the employer or in the accounting department;
collect the package of documents required by law, with the help of which it will be possible to confirm the existing expenses;
draw up a declaration in form 2-NDFL;
contact the Federal Tax Service with the collected package of documents.

You need to provide a 2-NDFL certificate

When the Federal Tax Service employees have verified all the documents, the applicant will receive the calculated and approved deduction amount to the account that he indicated earlier.

Additionally, you should pay attention to the fact that when choosing the first option for receiving a deduction, the employee must carefully fill out all the documents, as well as reflect reliable information from the 2-NDFL certificate about the presence of previous deductions in the declaration.

What documents to provide

To qualify for a deduction, provide supporting documents or scanned copies of:

passport if you personally contact the tax authority;
a certificate confirming ownership, if the property was registered before July 1, 2015, if later, then an extract from the Unified State Register of Real Estate;
contract for the purchase of an object;
the act of transferring an object into ownership;
payment documents - receipts, bank statements, checks;
if a mortgage has been issued, then a loan agreement and a certificate from the bank about the interest paid;
2-NDFL, if you submit a return for deduction yourself;
documents that confirm the payment for the object or construction costs.

In the example above, the employee receives the simultaneous right to two deductions under codes 311 and 312. This information will be reflected in 2-NDFL when filing a return through an employer or 3-NDFL when independently submitting a report to the tax authority.

In the second case, the tax office reviews the documents and conducts a desk audit up to 3 months from the date of filing the declaration. It then refunds the previously withheld tax to the taxpayer's bank account specified on the application. If the required deduction and accumulated interest are not exhausted in one year, then next year you will need to submit 3-NDFL again. The procedure is repeated until the state compensates the entire amount.

about the author

Klavdiya Treskova - higher education with qualification “Economist”, with specializations “Economics and Management” and “Computer Technologies” at PSU. She worked in a bank in positions from operator to acting. Head of the Department for servicing private and corporate clients. Every year she successfully passed certifications, education and training in banking services. Total work experience in the bank is more than 15 years. [email protected]

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Simple taxes

If this is not the first time we fill it out. We do not change the value of the contract (the “cost of the object/share” window). We take the deduction for previous years according to the declaration from line 2.8 of all previous declarations. (If there is a declaration only for last year, then this data can be calculated from it. You need to subtract line 2.10 of the declaration for last year from the amount of the contract (no more than 2 million). A deduction from a tax agent is the amount of deduction from an employer if it was received not from the tax office, but from the employer with the permission of the tax office. The amount transferred from last year is the amount from last year’s declaration, paragraph 2.10 of sheet I. The deduction from the tax agent in the reporting year is the deduction from the employer in the year for which we submit the declaration. It can be seen in the 2-NDFL certificate.

Fill in the address of the object, select the region from the drop-down list by clicking on the square. If we have a sale and purchase, we put the date on the certificate of ownership. If investment, then the date of the acceptance certificate. We also set the date of the application for distribution of the deduction.

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Author of the article: Klavdiya Treskova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

Deduction code in the personal income tax declaration

The number 328 codes the amount of additional contributions paid to the funded part of the pension. The most popular deductions that the employer is asked to apply for are considered. The right to them arises when purchasing a home, constructing it, or taking out a mortgage loan.

deduction from the tax agent code 312 – registration of a mortgage loan for the purchase of housing.
deduction from a tax agent code 311 means the acquisition or construction of a house, apartment, plot of land for construction, etc.;